ACCOUNTABILITY e gestão de recursos educacionais na administração pública: um estudo na escola cidadã integral Índio Antônio Sinésio Da Silva

Abstract

The proper management of educational resources is fundamental to the good functioning of school institutions. The correct administration of public funds provides greater security to those responsible for the execution and movement of the resources received, which reinforces the need to observe the principles of public administration. In this scenario, the relevance of accountability as a tool to support management stands out, as it involves multiple areas of knowledge and contributes to more efficient decisions in the application of resources, ensuring the correct allocation of public funds according to the specificities of each program. This study analyzes federal resources as an object of investigation, using as a sample an educational institution located in a Potiguara indigenous community, in the Brejinho Village, in the municipality of Marcação/PB, which has its own forms of organization and management. The work focuses on understanding the use of resources from the Direct Money to School Program (PDDE) and the National School Feeding Program (PNAE), considering the particularities of the Potiguara indigenous organization and observing the presence of indigenous leadership as a relevant element in the dynamics of the analyzed community, supporting the school management in its decisions, and actively participating in the management of financial and human resources. Finally, this study contributes to expanding research on the Potiguara indigenous people, especially regarding their relevance to the Accounting Sciences course, through the analysis of Accountability in educational institutions from the perspective of sociocultural contexts present in the course's location, situated in the Mamanguape Valley, a territory marked by the presence of indigenous peoples.